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Versione attuale delle 06:14, 13 set 2026


The courts have generally held that direct taxes are limited to taxes on people (variously called capitation, poll tax or head tax) and property. (Penn Mutual Indemnity Organization. v. C.I.R., 227 F.2d 16, 19-20 (3rd Cir. 1960).) All the taxes are commonly referred to as "indirect taxes," basically because they tax an event, rather than human being or property as such. (Steward Machine Co. v. Davis, 301 U.S.

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